The Covid-19 pandemic changed the patterns and habits of student organizations. As has been done by the Accounting Study Program Student Association (Himaprodi Accounting) STIE Perbanas Surabaya. During the 2021 Accounting Paper Competition (APC), this accounting student organization (ormawa) held online or online on Saturday, January 16, 2021.

The Chief Executive of APC 2021, Ahmad Baihaqi, stated that this national level paper competition is routinely held every year by the organizations he is currently participating in. Participants who joined also came from various universities in Indonesia. A total of 49 teams have submitted their papers for selection by the jury. "A total of 49 teams registered yesterday submitted their abstracts. Then from the selection results determined the 10 best teams to enter today's presentation session, "he explained.

Then, participants must go through several stages of selection. The stages that were opened, include: Session 1 is the collection of abstracts with a total number of registrants yesterday 49 teams. The submitted abstracts were selected and taken by the best 45 teams to qualify for the next one. In Session 2, is the collection of full papers from the abstracts that have been selected. At this stage, the 10 best teams are determined to enter the last session. And, session 3 as the last session, the 10 best teams continued for paper presentation in front of the judges. "Later, the 1st, 2nd, and 3rd place winners will be taken," he explained.

A total of 10 teams with the best papers had the opportunity to present in front of the judges. Even though they are online, their enthusiasm continues to grow to give their best work. Universities with the best 10 papers, including: Yogyakarta State University, Mataram University, Pelita Harapan University with 3 teams, Jember University, Perbanas Surabaya STIE, Sidoarjo Muhammadiyah University, and Trunojoyo Madura University. (eko / hms)